Days Sales Outstanding (DSO)
Days Sales Outstanding (DSO): Average days to collect payment after invoicing.
Also known as: DSO
Formula
DSO = (Accounts receivable / Revenue) × Days in periodBenchmarks
- Below 30 days: Excellent
- 30-45 days: Good
- 45-60 days: Average
- Above 60 days: Collection issues
What It Tells You
Collection efficiency and customer payment behavior.
GASP Standard v1 · Last updated